LHANBRYDE COMMUNITY CHALLENGE FINANCIAL STATEMENTS YEAR ENDED MARCH 31ST 2026 RECOGNISED CHARITY NUMBER . SC029433 Pre ared b ANNE A LAING Chartered Accountant$ ELGIN
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 CONTENTS PAGES Trustees, Officers and Professional Advisers Chalrperson's Report Trustees, Report and Slalement of Trustees, Responsiblillies 3and4 Independent Examiner's Report to the Trustees Slalement of Financial Activities Balance Sheet Slalement of Cashflows Notes to the financial statements 91012
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 TRUSTEES OFFICERS AND PROFESSIONAL ADVISERS TRUSTEES AND OFFICE BEARERS Chairperson Secretary Treasurer Susan Sutherland Eleanor C8nllay San Sutherland Sheila Silveslri Christopher Snedden-murdoch Ryan Dalgarno Mark Lambert Emma Justice Craig Sim Alison Grieve Liam McLeod Val Fowles appointed al AGM 24th June 2025 appointed al AGM 24th June 2025 appointed at AGM 24th June 2025 BANKERS Bank ol Scotland 90 High Street ELGIN, IV30 1 BJ CONTACT ADDRESS Lhanbryde Community Centre Robertson Road LHANBRYDE, IV30 8QQ INDEPENDENT EXAMINER Roy J, Laing MAAT partner in the firm of Anne A Laing, Chartered Accountants Lavona, Calcols ELGIN. IV30 8NB RECOGNISED CHARITY NUMBER SC029433 Page 1
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 Chair erson Annual Re ort 24 June 2025 to 23 June 2026 I was voted on as Chairperson al the last AGM on 24 June 2025 and this report covers the last 12 months up lo today the 23rd June 2026. We have had a good year. Over the last year, Lhanbryde Community Challenge has accofflplished quite a lot and none of it could have happened wilhoul all the hall usei groups, volunteer Iruslees and wonderful café staff who are all also volunteers. We had our Tombola, Mother's day afternoon leas, childlen's breakfast with Santa and christmas party, a Summer gala and a Christmas cr8ft fair all of which were a great success with the exception of the Summer fair Our disabled toilet has been completely refurbished Ih8nks lo a grant from the Moray Local Action Fund. Funding from MFR Cash for Kids allowed the café lo provide free lunches to children over the various school holidays. New security cameras have been installed following a spate of v8nd81ism allowtng us lo monitor any suspected wrong doings and thankfully we haven't had any such bother since. New and imprgved external lighting al the centre entrance and car park has been well received by all user groups especially over the dark winter evenings. Overall these improvements have been well worth the money spent. The centre has hosted a few functions including wedding receptions and funeral leas, one of which sadly was for one of our volunteers, Anne, who passed away this year. She will be missed by all ol us at the centre. The Lhanbryde Baby & Toddler group had lo slop earlier this year due to lack of allendance so the Genlre took over the running of il on a Wednesday morning. Unft)rtunalely, after a couple of months, again due to poor allendance il had lo close again. The Cuppa Café has continued lo provide low cost lunches on Tuesdays and Thursdays and a chippy setvice on Friday evenings. Overall il has been very successful thanks lo the hard work by all the café volunteers preparing and serving the fresh made meals and most of all the community's engagement with the café. Of the 13 user groups that were using our halls al the beginning of the year, 3 h8ve left, namely Moray Grace Fellowship, My Fil 30 and Brushstrokes an art group, however 2 new groups have started,. a board game group and a pilales c12SS. Going foMard we would like lo renovate the Ladies and Gents toilets and funding applications have started for those. The main hall and the Gafé area will be redecorated next year thanks lo 3 of our willing volunteers. The main hall would benefit from sound proofing to reduce the echoing and improve the acousts'cs and work is progressing lo find a cost effective solution. Our contract cleaner continues lo keep the centre clean for us, go many thanks lo Edyta Parol from Clearview Cleaners. As well as most of the established groups that were already using the ntre, some new groups have started up during the day and evening. Finally I would like lo lake this opportunity lo thank each and every one of my amazing volunteers for all the help an(i support you have given me over the last year wilhoul which, none of the community centre activities and café would ever have happened. From the bollom of my heart I say a massive"Thank you". Susan Sutherland 23rd June 2026 Page 2
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 TRUSTEES. REPORT AND STATEMENT OF TRUSTEES. RESPONSIBILITIES YEAR ENDED MARCH 31ST 2026 FINANCIAL STATEMENTS The Iruslees present their report and financial statements of the company for the year ended March 31 sl 2026. STRUCTURE AND MANAGEMENT The Charity is run by a rnanagemenl committee who meet lo review the ongoing development of the Charity and lo confiTm that the Charity's aims are mel. The management committee consists of a Chairperson, Secretary, Treasurer and additional members who are Èlected at the annual general meeting. All positions are held for one year and are re-elected on an annual basis. The individuals in the management committee are all membews of the Charity. PRINCIPAL ACTIVITIES A developed C0MnitY Centre facility which is used by many groups. FUTURE DEVELOPMENTS To provide and continue lo use the facilities lo full potential by increasing rentals lo help cashflow. The committee keep a strict control on spending and are ahvays looking for opportunitie5 for fundraising and are willing to apply themselves in order to provide the conlinualion of the facility. RISKS REVIEW The Iruslees have assessed the major risks lo which the charity is exposed, In particular those ielated lo the operations and finan$ of the charity, and are satisfied that systems are in place lo miligale exposure lo the major risks. FINANCIAL REVIEW The Community Centre is run with hall rental income, grants and Cuppa Café Igrossl being Ihe main source of annual income. 11 should be noted in the year lo 31 sl March 2026 a grant was obtained lo upgrade the premises including the disabled loiliet. In the year lo 31 st March 2026 the Cupp8 Café which is run by volunteers continues to operate. This helps to provide a cost effective meal for members of the community. Al the year end unreslricled funds increased from £20,109 10 £27,298. The Iruslees believe that Ihls is sufficient lo maintain the facility for the next 12 months, At the year end there are £1,648 in restricted reserves this is the remainder of the grant Pfovided for the GUPP3 café use for equipment. Page 3
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER '. SC029433 TRUSTEES. REPORT AND STATEMENT OF TRUSTEES, RESPONSIBILITIES YEAR ENDED MARCH 31ST 2026 CONTINUED The TTuslees are responsible for the preparation of the financial statements which disclose with reasonable accuracy at any time the financial position al the end of the year and of the surplus or deficit for the year then ended. The Financial Statements musl comply with the Charities and Trustee Investment {Scotlandl Act 2005, and the Charille8 Accounts (Scollandl Regulations 2006188 amended}. In preparing these financial slalements the officials are required to.. select suitable accounting policies and apply them consistently make judgements and estimates that are reasonable and prudent., and prepare the financial slalemenls on a going concern basis unless il is inappropriate to do so on the grounds Ihal the charity is unlikely to continue in existence. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the organisation. The officials are also responsible foi safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. TRUSTEES AND OFFICE BEARERS Chairperson seClary Treasurer Susan Sutherland Eleanor Cantlay lan Sutherland Sheila Silveslrl Christopher Snedden-murdoch Ryan Oalgarno Mark Lambert Emma Justice Craig Sim Alison Giieve Liam McLeod Val Fowles appointed al AGM 24th June 2025 appointed al AGM 24th June 2025 appointed al AGM 24th June 2025 Approved by the Trustegs and signed on their behalf on 23rd June 2026 SUSAN SUTHERLAND Trustee Page 4
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER: SC029433 INDEPENDENT ACCOUNTANT'S REPORT TO THE TRUSTEES YEAR ENDED MARCH 31ST 2026 I report on the financial slalemenls on pages 6 to 16 which have been prepared under the historical cost convention and the accounting policies sel out on page 19. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND ACCOUNTANTS As described on page 5, the trustees are responsible for the preparatton of the financial slalemenls in accordance with appliGable law. The charity's Iruslees are responsible for the preparation of the accoLJnls in accordance with with the terms of the Charib'es and Trustees Investment (Scollandl Act 2005 and the Charities Accounts IScotland} Regulations 2006 {as amended).Ihe Memorandum and Articles of Association. anLI Accounting and Reporting by Charities.. statement of Recomended Practice applicable lo charities preparing their a¢¢ounls in accordan with the Financial Reporting Standard, applicable in the UK and Republic of Ireland {FRS1021. The Trustees consider that an audit requirement of Regulation 1011118) lo Icl of the Accounts Regulation does not apply. It is my responsibility to examine the accounts as required under section 4411) I c l of the Act and to stale whether particular mallers have come lo my allenlion. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amended). An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those iecoids. 11 also include5 consideration of any unusual item5 or disGlosuies in the aGcounls and seeks explanations from the Iruslees Concerning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In the course of my examination, no maller has come to my allenlion which gives me reasonable cause lo believe that in any material respect the requirements lo keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been mel, or lo which in my opinion. allenlion should be drawn in order lo enable proper understanding of the accounts to be reached. Roy J Laing MAAT Anne A. Laing Chartered Accounlanls Lavona, Calcols, ELGIN 26-Ob.2olts Page 5
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER '. SC029433 STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED MARCH 31ST 2026 STATEMENT OF FINANCIAL ACTIVITIES UNRESTRICTED RESTRICTED FUNDS FUNDS 2026 2026 TOTAL FUNDS 2026 TOTAL FUNDS 2025 Note Income Don8tions and Legacies Grants ieceived Charitable Activities Total Income and endowments 3,428 3,428 14,287 47,945 65,660 9,422 55,457 44,341 109,220 14,287 47,945 51,373 14,287 Expendlture Direel charitable expenditure Total expenditure 44,184 44,184 21,150 21,150 65,334 66,334 112,488 112,488 Net Incomel{expenditure) Transfers Net movement Sn funds 7,189 16,8631 326 13,2681 7,189 16,8631 326 13,2681 ReconGiliation of Funds Total funds brought forward Total funds ¢arrled foThYard 20,109 27,298 8,511 1,648 28,620 28,946 31,888 28,620 Page 6
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER: SC029433 BALANCE SHEET AS AT MARCH 31ST 2026 2026 2025 Note FIXED ASSETS 9,753 10.041 CURRENT ASSETS Debtors Cash at bank and in hand 2,323 16,900 19,223 1,770 18.549 20.319 CREDITORS Amounts falling due within one year Creditors and accruals 30 30 1,740 1,740 NET CURRENT ASSETS 19,193 18,579 NET ASSETS 28,946 28,620 FUND BALANCES Unreslricled fijnds Reslricled funds TOTAL FUNDS 27,298 1,648 28.946 20.109 8,511 28,620 TRUSTEES. APPROVAL OF THE FINANCIAL STATEMENTS On behalf of the trustees we approve these financial statements. which are sel out on pages 7 to 13 for the year ended March 31 st 2026 and confirm that we have made available all relevant records, infoimalion and explanations for their preparation. SUSAN SUTHERLAND Trustee IAN SUTHERLAND Trustee 23rd June 2026 Page 7
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER '. SC029433 STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31ST MARCH 2026 2026 2025 Cash flow5 frorn opgrating activities Net movement in funds 326 13,2681 Add back depreciation Less assets purchased Deereasellincrease) in debtors Incre2selldecrease) in creditors 2.438 12,1501 2,569 {12,525) 15531 1,710 5,362 31.763 (2,263) (26,4011 Cash generated fom operations 1,6491 39,625 Net (decreasellincrease in cash and cash equivalents 11,6491 {39,6251 Cash and cash equivalents as at 31 sl Maich 2025 18,549 58,174 Cash and cash equivalents as at 31st March 2026 16.900 18.549 Cash and cash equivalents ¢onsist ofr. Cash at bank and in hand 16,900 18.549 Page 8
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER: SC029433 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED MARCH 31ST 2026 ACCOUNTING POLICIES General Inforrnation The charity is registered in Scotland. The Charity registered address is.. Lhanbryde Community Centre. Robertson Road. Lhanbryde IV30 8QQ Summary of Significant Accounting Pollcles Basls of Accounting The Accounts are presented in Sterling £ and have been prepared on the historical cost basis of of accounting and in accordance with the Charities Accounts (Scotlandl Regulations, and Accounting and Reporting by Charilies.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK IFRS1021. Incomlng resources All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is legally enlitied lo the income after any performance conditions have been mel, the amount Can be measured reliably and il is probable that the income will be received. All incoming reSoUrS are staled in the fi'nancial statements al their gross value. Income.. income received by way of grant or don8b.ons is included when receivable. Where enlillemenl is conditional on the delivery of a specifiG performance by the charitable company the income is only reco9nised when the enlillemenl lo the grant becomes unconditional. Grants Recgived Grants received in respect of revenue ilems are credited to the income and expensilure account in the year the accrue. Activities for generatlng funds.. income from any sale of goods and services is included in the year in which il is receivable. Charitable Activities.. are included when receivable. The charitable company recognises revenue when.. the amount of revenue can be liablY measured, il is probable that future economic benefits will flow lo the entity", and specific criteria have been mel for each of the company's activities. Rgsources expended Expenditure is recognised once there is a legal or conslruclive obligation lo make a payment to a third party, il is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following headings.. Charitable aclivilies.. are those costs incurred by the charitable comp8ny in the delivery of ils activities and seNices. It includes both costs that can be allocated directly lo those activities and Costs of a necessarily indirect nature lo support delivery. Page 9
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 NOTES TO THE FINANCIAL STATEMENTS CONTINUED YEAR ENDED MARCH 31ST 2026 2 Summary of Slgnlflcant Accounting Policies Icontlnuedl Golng concern The financial slalements have been prepared on a going concern basis, which the trustees believe lo be appropriate for the reasons sel out in the Trustees, Report. other baslc flnan¢lal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured al their selllemenl value. Fixed Assets All fixed assets are initially iecorded al cost. Depreclation Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value, over the useful economic life of that asset as follows.. Equipment ." 20 /• reducing balance Fund Accounting Unreslricled funds are available lo spen¢J on acbvilies that further any purpose of the Charity at the discretion of the Iruslees. Oesignaled funds are unrestricted funds of the charity which the Iruslees have decided at their discretion lo sel aside, lo use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for a particular cause. Donated Servlces and faclllties Donated facilities are recognised as income when the charity has control over the time, any conditions with the associated item have been mel, the receipt of economic benefit from the use by the charity of the item is probable and that the economic benefit can be measured reliably. On receipt of donated facilities they are recognised on the basis of the value of the gift lo the charity which is the amount the charity would have been willing lo pay lo obtain services or facilitie5 of equivalent economic benefit on the open market., a corresponding amount wtll then be recognised as expenditure in the period of receipt. Debtors Debtors are recognised by the amount due al the tlme of settlement. Trade debtors are amounts due for services performed in the ordinary course of business. Cash at bank and In hand This includes cash and bank deposits. Page 10
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER.. SC029433 NOTES TO THE FINANCIAL STATEMENTS CONTINUED YEAR ENDED MARCH 31ST 2026 Unrestricted Restricted Total Funds Total Funds Funds Funds 2026 2025 2 DONATIONS including donated services 3,428 3,428 9,422 Unrestrlcted Restrlcted Total Funds Total Funds Fund5 Funds 2026 2025 3 GRANTS The National Lottery- Awards for All Arnold Clark Community Fund UK Shared Prosperity Arts, Culture and Heritage Moray Local Action Fund Just Transition Moray Local Action Fund MFR Cash for Kids 17,000 1.000 8,700 6,600 22,157 13,855 432 4,287 13,855 432 55.457 Unre5tri¢ted Restricted Total Funds Total Funds Funds Funds 2026 2025 4 CHARITABLE ACTIVITIES Hall Rents Fundraising Cuppa Café Other income Interest 21,461 3,624 21,820 945 95 47,945 21,461 3.624 21.820 945 95 47,945 17,803 7.723 18,586 229 44.341 Unrestrlrtèd Restrlcted Total Funds Totèl Funds Funds Funds 2026 2025 5 CHARITABLE EXPENDITURE Grant aided expenditure ElectricilylGas Insurance Telephonelinlernet General administration Fundraising Hall cleaning Bank charges Inlernevil Building maintenance Cuppa Café Depreciation Security Independent examination fees Total 14,287 14,287 4,818 2,227 803 1,573 2,558 8,901 27 1,996 6,417 17,808 2.438 581 900 65,334 32,369 1,238 1,928 803 1.794 9,892 8,307 4,818 2,227 803 1,573 2,558 8,901 27 1,996 6,417 11,049 2,334 581 900 44.184 2,083 27,738 19.985 2.569 2,882 900 112,488 6,759 704 27,150 Page11
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER '. SC029433 NOTES TO THE FINANCIAL STATEMENTS CONTINUED YEAR ENDED MARCH 31ST 2026 FIXED ASSETS Cost Al 31 st March 2025 Added Al 31st March 2026 ui 13.030 2,150 15,180 13,030 2,150 15,180 reciation Al 31st March 2025 Charge for year At 31 st March 2026 2,989 2,438 5,427 2.989 2,438 5,427 Nel Book Value At 31st March 2026 At 31 sl March 2025 9.753 10.041 9,753 10,041 2026 2025 DEBTORS . Amounts receivable within one year Debtors for charitable purposes 2.323 1,770 CREDITORS AND ACCRUALS '. Amounts payable within one year 30 1,740 RESTRICTED FUNDS The National Lottery- Awards for All 1,648 8,511 10 MOVEMENT IN RESTRICTED FUNDS Balan at IncomiThJ 3110312025 resouf¢e5 Outgoing resources alance at 3110312026 The National Lollery - Awards for All UK Shared Prosperity Arts, Culture and Heritage Moray Local Action Fund MFR Cash for Kids 8,511 16,8631 1,648 13,855 113.8551 432 432 2026 2025 11 PARTICULARS OF EMPLOYEES The aggregate payroll costs of the above were.. Wages 669 No payments are made lo trustees. In the year to March 31st 2026 the were no employees. In the year lo March 31st 2025 there wa5 1 ernployee who ceased employment in May 2024. Page 12
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER . SC029433 YEAR ENDED MARCH 31ST 2026 THE FOLLOWING PAGE IS FOR INFORMATION ONLY AND DOES NOT FORM PART OF THE THE FINANCIAL STATEMENTS
LHANBRYDE COMMUNITY CHALLENGE RECOGNISED CHARITY NUMBER.. SC029433 INCOME AND EXPENDITURE ACCOUNT YEAR ENDED MARCH 31ST 2026 UNRESTRICTEI RESTRICTED FUNDS FUNDS 2026 2026 TOTAL FUNOS 2026 TOTAL FUNDS 2025 Income Grants Baby & Toddler Group Cafe Sale5 Donations EDF Exported Eleclricty Event Income Fundraising Hall Rental Breakf8sI with Santa Pottery Electricity Charge Refunds from Suppliers Interest Donated SeNices :.Independenl examination fees Total 14,287 14.287 66 21,820 2,528 209 1,432 2,192 21,461 80 254 336 95 900 65,660 55,457 66 21,820 2.628 209 1,432 2,192 21,461 80 254 336 95 900 51,373 18,586 8.212 60 3,046 4.242 17,803 310 293 82 229 900 109,220 14,287 endilure Grant aided expenditure Bank Charge5 Building & Public Liability Insurance Cafe Advertising Cafe Energy Cafe Equipmenvsundries Cafe Supplies Cleaning & Toiletries Event Expenses Event Refunds Fundraising Expenses Hall refvnds IT Expenses Office & Admin Expenses Repair and mainlenanGe Security Telephone Expenditure Trade Waste Collection 14,287 14,287 27 2,227 216 916 2,844 13,769 8,257 2,473 25 60 30 1.996 1,6( 6,417 581 803 455 4.818 189 2,438 900 65,334 32,369 27 2,227 216 1,928 916 270 5,573 385 9,157 10,443 7.507 9,721 2,574 8,196 8,257 2,473 25 60 30 1,996 1,606 6,417 581 803 455 4,818 189 2,334 900 44,184 2,100 1,794 27,738 2,882 786 800 1,238 171 2,569 900 112,488 Window Cleaning Depreciation Independent examination fees Idonaledl Total 21,150 Transfer SURPLUSIDEFICIT OF INCOME OVER EXPENDITURE Balance brought fotward Balance carried forward 7,189 20.109 27,298 16,8631 8.511 1,648 326 28,620 28,946 {3.2681 31,888 28,620